SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 10 - ADMINISTRATION OF THE SALES TAX LAW

Division 1 - Assessments

SECTION 102 (Repealed by 101 of 2006)   TAXPAYER MAY REQUIRE COMMISSIONER TO MAKE AN ASSESSMENT  

102(1)  [Taxpayer may request assessment]  

A taxpayer may make a written request to the Commissioner for an assessment on a specified dealing on which tax may be payable by the taxpayer. The Commissioner must comply with the request if it is made within the time limits set by subsection (2).

102(2)  [Time for request]  

The request must be lodged with the Commissioner:

(a)  if the taxpayer is a quarterly remitter for the sales tax quarter in which the dealing happened - within 21 days after the end of that quarter, or within such further time as the Commissioner allows;

(b)  if the taxpayer is not a quarterly remitter for that sales tax quarter - within 21 days after the end of the month in which the dealing happened, or within such further time as the Commissioner allows.